OTA Dispatch Issue 3

9 www.ortrucking.org Issue 3 | 2018 has statistically valid tools to accomplish sampling in a random manner. These tools, however, are not absolute and if circumstances warrant additional sample periods can be added if you are not satisfied that an adequate sample size has been identified. Similarly, it could be the case that it becomes reasonable to post- stratify months originally included in a single stratum if new records come to light. Make certain that you understand the sampling process and are satisfied that care has been taken to ensure that sampling has been accomplished that will fairly depict a representation of your actual company operations. The auditor will request that you sign an Audit Sampling Agreement. Take the time to understand what is being done to select the underlying samples. Remember if your records are complete and accurate you have a right to request a complete audit of the audit period. At the conclusion of your audit, the auditor will summarize to you the audit method utilized, the results of the audit, reporting issues, and the audit charges. You will have the opportunity to research the audit findings and to perhaps locate and provide additional records which may not have been originally provided or were initially overlooked. If you dispute any assessment, you will have the opportunity to discuss areas of concern with the auditor prior to the audit being finalized. The auditor will generally hold the audit for 30 days after presentation to allow you time to review and respond to the audit. Your OTA staff are available to assist you along the way in your weight mile tax audit experience or to help you understand what you are experiencing. Contact info@ortrucking.org or 503.513.0005. If you dispute any assessment, you will have the opportunity to discuss areas of concern with the auditor prior to the audit being finalized.